Evaluasi Kinerja Auditor Dalam Mendeteksi Dan Mencegah Terjadinya Potensi Fraud (Kecurangan)

Abstract

Researchers can formulate a research question, namely how the performance of the auditor and the internal control system in detecting and preventing potential fraud at the Kendari City Public Accounting Firm (KAP). The research objective is to determine the performance of auditors and internal control systems in detecting and preventing potential fraud at the Kendari City Public Accounting Firm (KAP). The data source used is primary data, namely through interviews of 2 (two) informants who work at KAP Kendari City and secondary data is collected through data collection, namely in the form of documents that are relevant to the auditor's performance in detecting and preventing potential fraud. The data obtained was processed and analyzed using a qualitative approach. The results of the study show that: the auditor's performance in detecting and preventing potential fraud at KAP Kendari City has been carried out adequately. It can be proven that it refers to the SOP that has been established and has implemented audit procedures with Computer Assisted Audit Techniques, namely using the Spreadsheet Application in the form of m.s Excel. The internal control system for the auditor's performance in detecting and preventing potential fraud has been implemented effectively and efficiently which can be seen from the existence of an understanding of the control environment, risk assessment, control activities, the existence of information and communication and the monitoring of internal controls that occur at the City Public Accountant Office Kendari. Auditors are responsible for detecting material misstatements in the financial statements and detecting material misstatements whether intentional or due to fraud.